https://www.taxtmi.com/caselaws?id=83968 MODVAT credit under Rule 57G requires a specific and adequate description of the input in the declaration; a generic reference to cement is insufficient where different varieties fall under distinct tariff classifications. The claimant must satisfy the statutory declaration requirements at the time of filing, and credit cannot be supported by an incomplete input description. A limitation plea not raised before the lower authority, unsupported by findings in the impugned order, and lacking factual foundation under Rule 57-I was not entertained at the appellate stage. en-us Mon, 12 Dec 1994 00:00:00 +0530 Tue, 19 Jul 2011 10:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83968 MODVAT credit under Rule 57G requires a specific and adequate description of the input in the declaration; a generic reference to cement is insufficient where different varieties fall under distinct tariff classifications. The claimant must satisfy the statutory declaration requirements at the time of filing, and credit cannot be supported by an incomplete input description. A limitation plea not raised before the lower authority, unsupported by findings in the impugned order, and lacking factual foundation under Rule 57-I was not entertained at the appellate stage. Case-Laws Central Excise Mon, 12 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83968